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68<br />
<strong>FISH</strong> <strong>PICKLE</strong><br />
C. Total Capital Investment<br />
Fixed Cost<br />
Amount (Rs. in Lakhs)<br />
Amount (In Rs.)<br />
i) Fixed capital 18,64,000<br />
ii) Working capital for 3 months 50,70,900<br />
Total 69,34,900<br />
FINANCIAL ANALYSIS<br />
1. Cost of Production Total (Rs.<br />
(per annum)<br />
in lakhs)<br />
i) Recurring expenses 202.80<br />
ii) Depreciation on building @ 5% 0.60<br />
iii) Depreciation on machinery @ 10% 0.26<br />
iv) Depreciation on furniture @ 20% 0.10<br />
v) Interest on total capital<br />
investment @ 15% 10.40<br />
Total 214.16<br />
2. Turnover (per annum)<br />
Particulars Qty. Rate Total (Rs.<br />
(In lakhs) in lakhs)<br />
i) Fish pickle 60 MT 1.50 90.00<br />
ii) Prawn pickle 60 MT 2.50 150.00<br />
Total 240.00<br />
3. Net Profit (per annum) (Before Tax)<br />
= Sales – Cost of production<br />
= Rs. 240.00 – Rs. 214.16 lakhs<br />
= Rs. 25.84 lakhs<br />
4. Net Profit Ratio<br />
= Net Profit × 100<br />
Sales<br />
= 25.84 × 100<br />
240.00<br />
= 10.8%<br />
5. Rate of Return<br />
= Net Profit × 100<br />
Capital investment<br />
= 25.84 × 100<br />
69.35<br />
= 37%<br />
6. Break-even Point<br />
= Annual Fixed Cost × 100<br />
Annual Fixed Cost + Profit<br />
A.F.C.= All Depreciation 0.96<br />
Interest 10.40<br />
40% (Salary and Wages, 4.31<br />
Utilities and Contingencies<br />
except Insurance<br />
Insurance 0.06<br />
Total 15.73<br />
B.E.P. = 15.73 × 100<br />
15.73+25.84<br />
= 37.8%<br />
Addresses of Machinery Suppliers<br />
1. M/s. Gardners Corporation<br />
6, Doctors Lane,<br />
New Delhi - 110 001.<br />
2. M/s. T. Ali Mohammad and Co.<br />
144-146 Sarang Street,<br />
Mumbai.<br />
3. M/s. Bhuvaneshwari and Co.<br />
No. 36, 28th Cross, 10th Main,<br />
2nd Stage,<br />
Bangalore - 10.<br />
Addresses of Raw Material Suppliers<br />
a) Bottles<br />
1. M/s. Borosil Glass Works Ltd.<br />
23/24 Second Lane Beach,<br />
Chennai-1.<br />
2. M/s. Alambic Glass Industries Ltd.<br />
White Field,<br />
Bangalore - 560 066.<br />
3. M/s. Mysore Crystal Glass Works<br />
Bangalore - 560 045,<br />
b) Caps<br />
1. M/s. Metal Box Co. Ltd.<br />
17, Parliament Street,<br />
New Delhi - 110 001.<br />
2. M/s. Premier Caps and Co.<br />
Cochin - 19.<br />
3. M/s. Indian Aluminium Co. Ltd.<br />
Air India Building.,<br />
Mumbai - 1.<br />
Other Raw Materials are locally available.